Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

This edition presents the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as a compact, practice-oriented bare-act for legal, tax and compliance professionals. It reproduces the full statutory text including definitions, assessment & taxation provisions, penalties, attachment/confiscation protocols, procedural provisions for prosecution, and relevant schedules. Designed for fast lookup, the volume features a clear table of contents, section headings, and an index of key provisions such as obligations to disclose foreign assets, computation of tax on undisclosed income, time limits, and special adjudicatory procedures. Practitioners will find the layout useful for drafting notices, advising clients on disclosure/voluntary compliance options, and preparing for litigation or appeals; forensic accountants and investigators can use the Act?s procedural sections for tracing and attaching offshore assets. This edition also highlights interaction points with the Income-tax Act and related regulations, making it a practical desk reference for cross-statutory compliance. Whether used in courtroom citation, advisory memos, or corporate risk reviews, this bare-act delivers the precise statutory language and structure that professionals require.